2.  Simplification ◦ Fewer separate levies and funds  Consolidation ◦ More flexible use of funds and better prioritization  Transparency ◦ Easier to understand

3.  General Fund Levy  Road and Bridge Funds  Capital Construction  Human Services

4.  14 current levies were previously dedicated to specific uses.  Now all 14 purposes are allowed under General Fund spending with full flexibility to prioritize.  No restrictions on use of funds.

5.  4 current levies previously dedicated to specific uses now consolidated into one levy.  Increased discretionary authority for commission. All voter approval is majority vote only. County road system does not create any limitations.  Full flexibility to spend on roads, whether they are in the county road plan or not.  For any jurisdiction that is over the target, there is a grandfather clause that allows the county to gradually phase down to the target.

6.  4 current levies were previously dedicated to specific capital improvement uses.  Now a consolidated levy authority with full flexibility to use for building construction, jails, corrections, real estate acquisition, lease for court space and Parks & Recreation buildings.

7. ◦ Emergency Fund – Flood, Snow ◦ Veterans Service Officer ◦ Health District ◦ Historical Society ◦ Job Development Authority ◦ Senior Mill Match ◦ Special Assessments on County Property ◦ Emergency Medical Services ◦ Bond Principal and Interest, Buildings, Bridges, Highways ◦ County Hospital Associations ◦ County Clinic Associations ◦ County Hospital Districts ◦ Unorganized Township Road and Bridge ◦ Library ◦ Water Resource Districts ◦ Joint WRD ◦ Vector Control District

8.  General Fund – 60 mills (county commission discretion, no voter approval required).  Roads – 30 mills (10 mills with board discretion, 10 mills with majority voter approval shared with cities, 10 mills with voter approval and not shared).  Capital improvements – 20 mills (10 mills with board discretion, 10 mills with voter approval).  Special assessments unchanged.  All previous mill levies up to target level enacted by voter approval before January 1, 2015 in place for 10 years.  Future voter approvals limited to 10 years.

9.  Mill levies previously adopted through a home rule charter.  Guaranteed “hold harmless” taxing authority at dollar spending level of highest of previous 3 years.  Current combined levies consolidated into the General Fund may be retained for one year (2016).  After one year, combined levy must be reduced by 25% of gap between existing mill levies and 60 mills unless protected by “hold harmless.”  Home rule charter authority for General Fund mills higher than 60 mills may be voter enacted at any time.